Following are two income statements for Alexis Co. for the year ended December 31. The left number column is prepared before any adjusting entries are recorded, and the right column includes the effects of adjusting entries. The company records cash receipts and payments related to unearned and prepaid items in balance sheet accounts. The middle column shows a blank space for each income statement effect of the eight adjusting entries a through g (the balance sheet part of the entries is not shown here).

ALEXIS CO. Income Statements For Year Ended December 31
	Unadjusted				Adjustments				Adjusted
Revenues
Fees earned	$	24,000				a.			$	28,800
Commissions earned		42,500								42,500
Total revenues	$	66,500								71,300
Expenses
Depreciation expenseComputers		0				b.				1,200
Depreciation expenseOffice furniture		0				c.				1,400
Salaries expense		12,500				d.				14,460
Insurance expense		0				e.				1,040
Rent expense		4,500								4,500
Office supplies expense		0				f.				384
Advertising expense		3,000								3,000
Utilities expense		1,250				g.				1,306
Total expenses		21,250								27,290
Net income	$	45,250							$	44,010

Analyze the statements and prepare the eight adjusting entries a through g that likely were recorded. Note: Answer for a has two entries 30% of (i) the $4,800 adjustment for Fees Earned has been earned but not billed, and (ii) the other 70% has been earned by performing services that were paid for in advance.